Titre
Alleged tax competition: The mysterious death of inheritance taxes in Switzerland
Type
article
Institution
UNIL/CHUV/Unisanté + institutions partenaires
Périodique
Auteur(s)
Brülhart, M.
Auteure/Auteur
Parchet, R.
Auteure/Auteur
Liens vers les personnes
Liens vers les unités
ISSN
0047-2727
Statut éditorial
Publié
Date de publication
2014-03
Volume
111
Première page
63
Dernière page/numéro d’article
78
Peer-reviewed
Oui
Langue
anglais
Résumé
Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base
elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the most prominent argument in the policy debates leading to a succession of reforms of bequest taxation bySwiss cantons. Yet, canton-level panel data spanning multiple bequest tax reforms over a 36-year period suggest the relevant tax base, high-income retirees, to be relatively inelastic with respect to tax rates. The alleged pressures of tax competition did not seem in reality to exist.
elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the most prominent argument in the policy debates leading to a succession of reforms of bequest taxation bySwiss cantons. Yet, canton-level panel data spanning multiple bequest tax reforms over a 36-year period suggest the relevant tax base, high-income retirees, to be relatively inelastic with respect to tax rates. The alleged pressures of tax competition did not seem in reality to exist.
Sujets
PID Serval
serval:BIB_2F624573EA8A
Date de création
2013-12-05T13:53:28.680Z
Date de création dans IRIS
2025-05-20T17:21:11Z